Authority: Supreme Court of India

Order Date: 29-09-2026

Case Overview

  • Petitioner: Deputy Commissioner of Income Tax, Corporate Circle 2(1)
  • Respondent: M/s Enfinity Solar Solutions Private Limited
  • Proceeding: Special Leave Petition (Civil) Diary No. 51627/2026, arising from the impugned final judgment and order dated 24-06-2025 in WA No. 2006/2022 of the Madras High Court.
  • Application: IA No. 269294/2026 seeking condonation of delay in filing.
  • Hearing: Conducted on 29 September 2026 before Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K. Vinod Chandran.
  • Counsel for Petitioner: Mr. N Venkataraman, A.S.G.; Mr. Sudarshan Lamba-3667, AOR; Mrs. Alka Aggarwal, Adv.; Ms. Shweta Garg, Adv.; Mr. Dharmendra Kumar Pandey, Adv.; Mr. Adarsh Kumar Pandey, Adv.; Mr. Pradyumna Tyagi, Adv.; Mr. Sachin Sharma, Adv.
  • Counsel for Respondent: Not listed.

Order

1. Delay in filing is condoned.

2. The Court directs that a notice be issued.

3. The matter is to be tagged with SLP (C) No.27707 of 2026.

Final Outcome

The Supreme Court has formally condoned the delay, mandated issuance of a notice, and linked the case to SLP (C) No.27707/2026, thereby allowing the proceedings to continue.

Topics: Taxation, Judicial Proceedings